Chapter BIM55455
| Published date | 22 November 2013 |
| Record Number | BIM55455 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
After a crop has been harvested some of the fertiliser which was applied when it was growing may remain in the soil and be available to subsequent crops. Similarly fertiliser or manure applied to pasture may not have been fully used at an accounting date. The value of such unused manure or fertiliser is referred to as unexhausted manurial value or residual manurial value. The actual grass in a pasture also has a value known as sod value. Such values are usually included in tenant right valuations (see BIM55245) when farms change hands. Such values may be included in stock valuations but including them is not compulsory. Either treatment is...
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